secwatch / observer
8-K filed December 23, 2025, 6:59 PM ET ticker HZEN CIK 0001748945
other material confidence high sentiment neutral materiality 0.65

Grayscale Horizen Trust changes fiscal year to Dec 31, continues trust operations after token migration

Grayscale Horizen Trust (ZEN)

item 5.03item 8.01item 9.01

Machine-readable event card

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Grayscale Horizen Trust (ZEN)
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2025-12-23T23:59:59+00:00
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JSON Markdown Plain text

Source-grounded claims

d9ed9f224ead4539e37d0c02b444564059e5673f

Grayscale Horizen Trust (ZEN): Fiscal year-end changed from September 30 to December 31 (effective 2025-01-01).

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

SEC 8-K Item 5.03/5.05/5.06 confidence 0.9 SEC evidence

Comparable filings

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DISCIPLINED GROWTH ACQUISITION Corp June 1, 2026, 4:15 PM ET other_material Items 1.01, 3.02, 5.02, 5.03, 8.01, 9.01

same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

On May 26, 2026, in connection with the IPO, the Company filed its amended and restated memorandum and articles of association (the “Amended and Restated Memorandum and Articles of Association”) with the Cayman Islands Registrar of Companies, which was effective on May 26, 2026.

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CPS TECHNOLOGIES CORP/DE/ June 1, 2026, 9:35 AM ET other_material Items 1.01, 5.03, 8.01, 9.01

same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

On May 27, 2026, the Company filed with the Secretary of State of the State of Delaware a Certificate of Amendment (the “Amendment”) of the Company’s Restated Certificate of Incorporation, effective as of the same date. The Amendment increased the number of shares of common stock, $0.01 par value per share (the “Common Stock”), that the Company is authorized to issue from 20,000,000 to 25,000,000.

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same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

As of 9:30 a.m., Eastern Time, on May 27, 2026, the certificate of incorporation of the Company was amended by the certificate of amendment to the certificate of incorporation of the Company (the “Certificate of Amendment”), which, among other things, (i) created and authorized 500,000,000 shares of the Company’s common stock, par value $0.10 per share (the “Common Stock”), and (ii) converted the total number of shares of the Common Stock issued and outstanding into a number of validly issued, fully paid, and non-assessable shares of the Common Stock authorized for issuance pursuant to the Certificate of Amendment equal to 149,505,248.

Filing page SEC filing

PRHI

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Presurance Holdings, Inc. May 28, 2026, 5:10 PM ET other_material Items 3.03, 5.03, 7.01, 8.01, 9.01

same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

On May 28, 2026, the Company filed with the Secretary of State of the State of Michigan (the “Michigan Secretary of State”) a Certificate of Amendment to its Articles of Incorporation (the “Certificate of Amendment”) to effect the Reverse Stock Split.

Filing page SEC filing

OHAC

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Oceanhawk Acquisition Corp. May 27, 2026, 4:01 PM ET other_material Items 1.01, 3.02, 5.02, 5.03, 8.01, 9.01

same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

On May 20, 2026, the Company filed its Amended and Restated Memorandum and Articles of Association in the Cayman Islands.

Filing page SEC filing

HOTH

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Hoth Therapeutics, Inc. May 27, 2026, 8:33 AM ET other_material Items 5.03, 8.01, 9.01

same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

On May 20, 2026, Rocket One Inc. (formerly, Hoth Therapeutics, Inc.) (the “Company”) filed a Certificate of Amendment to its Articles of Incorporation, as amended (the “Charter Amendment”), with the Secretary of State of the State of Nevada to change the name of the Company from “Hoth Therapeutics, Inc.” to “Rocket One Inc.” effective as of May 26, 2026 (the “Name Change”).

Filing page SEC filing

BRKH

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BurTech Acquisition Corp II May 26, 2026, 5:20 PM ET other_material Items 1.01, 3.02, 5.02, 5.03, 8.01, 9.01

same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

On May 21, 2026, and in connection with the IPO, the Company adopted and filed its Amended and Restated Memorandum and Articles of Association.

Filing page SEC filing

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Aperture AC May 22, 2026, 5:25 PM ET other_material Items 1.01, 3.02, 5.02, 5.03, 8.01, 9.01

same fact type: governance_change same SEC item: 5.03, 8.01, 9.01 same event type: other_material similar materiality

This filing

On December 23, 2025, Grayscale Investments Sponsors, LLC (the “Sponsor”) amended the fiscal year-end of Grayscale Horizen Trust (ZEN) (the “Trust”) for financial accounting purposes, moving from September 30 to December 31 of each year, effective for the fiscal year beginning on January 1, 2025 and ending on December 31, 2025.

Comparable filing

On May 22, 2026, in connection with the IPO, the Company filed its amended and restated memorandum and articles of association (the “Amended and Restated Memorandum and Articles of Association”) with the Cayman Islands Registrar of Companies, which was effective on May 20, 2026.

Filing page SEC filing

Source: SEC EDGAR
accession 0001193125-25-331057
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